Neb. Rev. Stat. § 39-802: Neb. Rev. Stat. § 39-802

The funds arising from the special emergency bridge levy shall be collected in the same manner as the funds arising from the county general levy. The county treasurer shall keep a separate account of such funds and shall deposit them the same as county general funds are required to be deposited. Such special emergency bridge fund shall be at the disposal of the county board to be used by the board for the construction or repair of bridges whenever in the judgment of the board an emergency has arisen warranting the use of the same.